Published on 17 Nov 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the distinction between debt and equity
- comments on the US, UK and Canadian experience
- current issues:
- effect of solvency clauses for project finance, lower tier 2 capital
- what if you cannot institute winding-up proceedings on a default by a company?
- the effect of conversion rights and options, including TD 2004/D76
- the ambit of section 974-80.
Current at 05 November 2013
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Brad, a Senior Associate with Allens Arthur Robinson, practices in international and corporate taxation. He has experience in a wide range of income tax matters including sales, acquisitions and restructures, financing arrangements, and advising companies on the impact of tax consolidation in M&A transactions.
Current at 23 July 2004 Current at 19 November 2004
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